alleryStart learning →1,000 vested options bought back at Rs 80 each when fair value is Rs 70. Expense recognised?
ARs 10,000
BRs 70,000
CRs 80,000
DNil
Answer & Solution
Correct answer: A. Rs 10,000
Rs 70,000 is deducted from equity as repurchase, and the excess Rs 10,000 over fair value is an expense.
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